Section 29 of the CGST Act, 2017--- Cancellation of Registration - The petitioner challenged order dated 17.12.2018, vide which the petitioner’s GST registration was cancelled, on account of the fact that the petitioner was not found to be in existence at the address available with respondent no.1. The petitioner submitted that in and about June 2018, an application had been filed with the concerned authority indicating the fact that the petitioner had relocated its principal place of business. The court observed that Rule 25 provides that where a proper officer is satisfied that physical verification of the place of business of a person is required due to failure of Aadhaar authentication, before the grant of registration or due to any other reason after the grant of registration, such physical verification of the place of business, if deemed necessary, is to be carried out in the presence of the said person. In the instant case, the concerned officer deemed it necessary to carry out physical verification of the petitioner’s place of business before proceeding to pass the impugned order. But no notice was issued to the petitioner requiring, as mandated by Rule 25, his presence at the time of verification. Further the verification report, though generated, has not been uploaded, as required, in FORM GST REG-30 on the common portal. Therefore, the impugned order cancelling the petitioner’s GST registration cannot be sustained.

Held that:- The Hon’ble High Court restored the petitioner’s GST registration.